الفهرس 
الفصل الأول : الاطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Commercial banks play an important role and influence in
the economic activity it represents a major supplier of any State,
which is one of the elements of financial and banking system in
any community where dependent commercial banks depend
entirely on deposits of depositors as resources president of the
bank as well as the granting of loans as an entrepreneurial
activity mainly, representing loans from the reality of financial
position for the total of banks operating in Kuwait about 41% of
total assets, and as a result face commercial banks are many
risks associated with the nature of its work with multiple risks
and the consequent problems that may lead to the collapse of the
bank, as well as the need bank to liquid funds to meet the needs
depositors and ensuring financial stability as well as to achieve
the goal of profitability.
The urgent need to find all the rules and standards by
which to rationalize assets and liabilities with commercial banks
and this is what sought him researcher through the study where
dealing with improving the quality of review credit activities to
reduce the risk of bank credit through activating the principles
of corporate governance of banks and decisions of the Basel
Committee II.
where success depends function of bank credit, mainly
over the safety and efficiency of credit policy based on them
credit decisions where a bank credit the main source of profit
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commercial banks but the credit risk has been and remains the
most important risks to banks hence can clarify the research
problem through the following points :
1- The lack of an integrated framework to review the activities
of credit with commercial banks.
2- The references may not come from items credit adopted
safety his assets as a budget line item within assets out,
which could result in it may include deals credit has been
awarded improperly, leading to increased risks associated
with non-collectible, thus converting a large part of them to
debt nil which might put depositors lost money.
3- Increasing risks associated with credit activities.
4- External auditor sometimes based on non-accounting
information when examining and evaluating credit risk, but
information cannot be quantified or even financial or digital,
and thus may be affected by the provisions taken by the
personal references to the estimates relied upon in
sentencing.
5- Risk Management Committee in banks is often met with the
requirements of governance, but they do not turn in to give a
comprehensive view of the senior management on the nature
and types of risks, and how to reduce them.
In light of the intake search analysis and study can identify
the importance of research, where enjoys search of particular
importance comes from the subject matter covered by the nature
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of the vital role the significant role of commercial banks in the
economic life and in general in any country and in Kuwait in
particular, and this is as follows:
First: the commercial banks for its bank credit contribute to
investment opportunities in the country, which together
constitute the economic structure of the political system and
the financial year.
Second: the State of Kuwait to enjoys the prestige of economic
in the world in general and the Arab region in particular
come from the magnitude of capital accumulation and
abundance financial available in the banking system, which
should be able to direct these capabilities for the benefit of
the State of Kuwait and calculates its position within Group
of petroleum in general and the GCC in particular.
Third: The credit risk is one of the caveats strong seeking banks
in general to make sure to find a early warning comes
through revision of credit activities and create analyzes of the
crisis have to work as a cover methods of hedging each type
of these risks in order to fortify the Kuwaiti economy is
immune from any financial convulsions as these tremors that
occurred in these banks will have aftershocks in the stock
market and in the business community Kuwaiti in general.
In light of the problem and the importance of research
main objective is to try to put the entrance of the proposal to
review the activities of credit with commercial banks to reduce
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their risks and streamline credit decisions relate to it in light of
corporate governance and the decisions of the Basel II
Committee.
To achieve the aim of the research and address the
problems in a practical and scientific research included the
following chapters:
Chapter one: Introduction to study and previous studies:
He addresses the researcher presenting and analyzing the
most important previous studies on the importance of credit
activities, and review for commercial banks Kuwaiti, as well as
risks resulting, and how to reduce them, as well as the efforts of
professional organizations of international and Kuwaiti develop
information content of the financial statements, through applied
the principles and rules of corporate governance and decisions
Basel Committee (II).
Chapter two: The nature of corporate governance (the concept
and principles):
He addresses the researcher nature and the concept and
principles of corporate governance, and their relationship to the
banking system - commercial banks Kuwaiti - and versions of
governance banking and represented in the decisions of the
Basel Committee (I and II), also addresses the researcher when
what corporate governance methods and enforcement
mechanisms and their determinants.
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Chapter three: Review activities and credit risks in commercial
banks in Kuwait:
The author in this chapter to identify banking credit and
types and the factors influencing the decisions given, as well as
identify the most important risks arising from credit activities,
and the role of corporate governance banking - the decisions of
the Basel Committee - in activating the process of reviewing
credit activities to reduce the credit risk in commercial banks
State Kuwait.
Chapter four: Field study:
The author in this chapter review activities credit in
commercial banks in the State of Kuwait in light of governance
rules and the decisions of the Basel Committee (II) through the
preparation of a list of survey draws a sample of (commercial
banks Kuwaiti, and offices of accounting and auditing Kuwait)
and to analyze the different views to improve the review process
activities credit, and risk reduction Kuwaiti commercial banks
by determining how to accept or reject hypotheses.
In light of the research problem and try researcher in
activating the mechanisms of corporate governance ”bank
governance” and decisions of the Basel II Committee and to
improve the quality review activities credit to commercial banks
in order to reduce risks and streamline credit decisions and
related researcher came to the following conclusions:
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1- when the commercial banks to grant credit, you must specify
the share of the cost of credit banking service, with bank
credit load all the costs and risks - credit-during - even
loading rate can be determined.
2- It must determine the interest rate (rate credit) on the basis of
measuring the cost of bank credit for each process.
3- Credit risk analysis is through descent is an important tool in
facilities that do not have knowledge of other analysis
methods, requiring the use of statistical methods to
strengthen the traditional use of accounting ratios.
4- It requires the use of statistical methods to strengthen the
traditional use of accounting ratios.
5- It needs for full compliance with the minimum capital
requirements, including the disclosure and review
Illuminations.
6- More studies on the impact of the application of standards
for the Basel II Committee on Banking Supervision to
maximize the benefits arising from the application and
prepare fully through preparation of regulatory capable
cadres to accommodate the application of these international
standards efficiently.
7- Training banking and prepared to face the challenges and
changes that correspond to contemporary as well as banks
begin making internal evaluation systems.